CD Skripsi
Pengaruh Financial Target, External Pressure, Ineffective Monitoring, Change In Auditor, Change In Director Dan Frequent Number Of Ceo’s Picture Terhadap Fraudulent Financial Reporting (Studi Pada Sektor Perbankan Yang Terdaftar Di Bei Tahun 2014-2018)
ABSTRACT
This research examined the effect of financial target, external pressure,
ineffective monitoring, change in auditor, change in director and frequent number
of ceo’s picture on fraudulent financial reporting. The samples used in this
studied are 34 banking sector company that listed in Indonesia Stock Exchange
during the period 2014-2018. The type of data used are secondary data, in the
form of annual reports of companies listed on the Stock Exchange during the
period 2014-2018 . Hypothesis testing was conducted using multiple linear
regression with SPSS 17 software . The results showed that the variables of
external pressure variables which proxied by leverage ratio, change in auditor,
change in director and frequent number of ceo’s picture shown to affect the
fraudulent financial reporting. This study does not prove that financial targets
variables which proxied by ROA (Return On Asset), ineffective monitoring
variable which proxied by the ratio of independent has an influence on the
financial statement fraud .
Keyword : Fraudulent Financial Reporting, Financial Target, External
Pressure, Ineffective Monitoring, Change In Auditor, Change In
Director And Frequent Number Of CEO’s Picture
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